Search results for: life cycle process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7047

Search results for: life cycle process

2667 Evaluating the Logistic Performance Capability of Regeneration Processes

Authors: Thorben Kuprat, Julian Becker, Jonas Mayer, Peter Nyhuis

Abstract:

For years now, it has been recognized that logistic performance capability contributes enormously to a production enterprise’s competitiveness and as such is a critical control lever. In doing so, the orientation on customer wishes (e.g. delivery dates) represents a key parameter not only in the value-adding production but also in product regeneration. Since production and regeneration processes have different characteristics, production planning and control measures cannot be directly transferred to regeneration processes. As part of a special research project, the Institute of Production Systems and Logistics Hannover is focused on increasing the logistic performance capability of regeneration processes for complex capital goods. The aim is to ensure logistic targets are met by implementing a model specifically designed to align the capacities and load in regeneration processes.

Keywords: Capacity planning, complex capital goods, logistic performance, regeneration process.

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2666 An Experimental Study and Influence of BHF and Die Radius in Deep Drawing Process on the Springback

Authors: A. Soualem

Abstract:

A lot of research made during these last 15 years showed that the quantification of the springback has a significant role in the industry of sheet metal forming. These studies were made with the objective of finding techniques and methods to minimize or completely avoid this permanent physical variation. Moreover, the use of steel and aluminum alloys in the car industry and aviation poses every day the problem of the springback. The determination in advance of the quantity of the springback allows consequently the design and manufacture of the tool. The aim of this paper is to study experimentally the influence of the blank holder force BHF and the radius of curvature of the die on the springback and their influence on the strain in various zone of specimen. The original of our purpose consist on tests which are ensured by adapting a U-type stretching-bending device on a tensile testing machine, where we studied and quantified the variation of the springback according to displacement.

Keywords: Blank holder force, Deep-Drawing, Die radius, Forming, Springback.

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2665 Management of English Language Teaching in Higher Education

Authors: Vishal D. Pandya

Abstract:

A great deal of perceptible change has been taking place in the way our institutions of higher learning are being managed in India today. It is believed that managers, whose intuition proves to be accurate, often tend to be the most successful, and this is what makes them almost like entrepreneurs. A certain entrepreneurial spirit is what is expected and requires a degree of insight of the manager to be successful depending upon the situational and more importantly, the heterogeneity as well as the socio-cultural aspect. Teachers in Higher Education have to play multiple roles to make sure that the Learning-Teaching process becomes effective in the real sense of the term. This paper makes an effort to take a close look at that, especially in the context of the management of English language teaching in Higher Education and, therefore, focuses on the management of English language teaching in higher education by understanding target situation analyses at the socio-cultural level.

Keywords: Management, language teaching, English language teaching, higher education.

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2664 A 5-V to 30-V Current-Mode Boost Converter with Integrated Current Sensor and Power-on Protection

Authors: Jun Yu, Yat-Hei Lam, Boris Grinberg, Kevin Chai Tshun Chuan

Abstract:

This paper presents a 5-V to 30-V current-mode boost converter for powering the drive circuit of a micro-electro-mechanical sensor. The design of a transconductance amplifier and an integrated current sensing circuit are presented. In addition, essential building blocks for power-on protection such as a soft-start and clamp block and supply and clock ready block are discussed in details. The chip is fabricated in a 0.18-μm CMOS process. Measurement results show that the soft-start and clamp block can effectively limit the inrush current during startup and protect the boost converter from startup failure.

Keywords: Boost Converter, Current Sensing, Power-on protection, Step-up Converter, Soft-start.

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2663 Japanese Language Learning Strategies Based on Gender by Japanese Learners in North Sulawesi Indonesia

Authors: Sherly Ferro Lensun

Abstract:

Strategies influence the language abilities of both male and female learners in the learning process. Therefore, learning strategies are one of the critical factors for improving language learning and are essential as part of the initial learning effort. In general, language learning strategies differ between boys and girls. Therefore, this research aims to obtain a model that investigates the relationship between the selection of learning strategies, their frequency of use, and the learner's gender. In addition, we found differences in strategy use and their impact on language ability between males and females. 137 students participated and completed the questionnaire. There were 48 males (35%) and 90 females (65.7%). It was clear that most of the Japanese learners were women. Findings show that most Japanese learners in North Sulawesi used cognitive and social strategies and methods of involving others in learning Japanese.

Keywords: Learning strategies, Japanese Language, Gender by Japanese Learners, North sulawesi.

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2662 Demographics Are Not Enough: Targeting and Segmentation of Anti-Obesity Campaigns in Mexico

Authors: D. Wrzecionkowska

Abstract:

Mass media campaigns against obesity are often designed to impact large audiences. This usually means that their audience is defined based on general demographic characteristics like age, gender, occupation etc., not taking into account psychographics like behavior, motivations, wants, etc. Using psychographics, as the base for the audience segmentation, is a common practice in case of successful campaigns, as it allows developing more relevant messages. It also serves a purpose of identifying key segments, those that generate the best return on investment. For a health campaign, that would be segments that have the best chance of being converted into healthy lifestyle at the lowest cost. This paper presents the limitations of the demographic targeting, based on the findings from the reception study of IMSS (Mexican Social Security Institute) antiobesity TV commercials and proposes mothers as the first level of segmentation, in the process of identifying the key segment for these campaigns.

Keywords: Anti-obesity campaigns, mothers, segmentation, targeting.

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2661 SeCloudBPMN: A Lightweight Extension for BPMN Considering Security Threats in the Cloud

Authors: Somayeh Sobati Moghadam

Abstract:

Business processes are crucial for organizations and help businesses to evaluate and optimize their performance and processes against current and future-state business goals. Outsourcing business processes to the cloud becomes popular due to a wide varsity of benefits and cost-saving. However, cloud outsourcing raises enterprise data security concerns, which must be incorporated in Business Process Model and Notation (BPMN). This paper, presents SeCloudBPMN, a lightweight extension for BPMN which extends the BPMN to explicitly support the security threats in the cloud as an outsourcing environment. SeCloudBPMN helps business’s security experts to outsource business processes to the cloud considering different threats from inside and outside the cloud. In this way, appropriate security countermeasures could be considered to preserve data security in business processes outsourcing to the cloud.

Keywords: BPMN, security threats, cloud computing, graphical representation.

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2660 Academic Influence of Social Network Sites on the Collegiate Performance of Technical College Students

Authors: Jameson McFarlane, Thorne J. McFarlane, Leon Bernard

Abstract:

Social network sites (SNS) is an emerging phenomenon that is here to stay. The popularity and the ubiquity of the SNS technology are undeniable. Because most SNS are free and easy to use people from all walks of life and from almost any age are attracted to that technology. College age students are by far the largest segment of the population using SNS. Since most SNS have been adapted for mobile devices, not only do you find students using this technology in their study, while working on labs or on projects, a substantial number of students have been found to use SNS even while listening to lectures. This study found that SNS use has a significant negative impact on the grade point average of college students particularly in the first semester. However, this negative impact is greatly diminished by the end of the third semester partly because the students have adjusted satisfactorily to the challenges of college or because they have learned how to adequately manage their time. It was established that the kinds of activities the students are engaged in during the SNS use are the leading factor affecting academic performance. Of those activities, using SNS during a lecture or while studying is the foremost contributing factor to lower academic performance. This is due to “cognitive” or “information” bottleneck, a condition in which the students find it very difficult to multitask or to switch between resources leading to inefficiency in information retention and thus, educational performance.

Keywords: Social network sites, social network analysis, regression coefficient, psychological engagement.

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2659 Electromagnetic Interference Radiation Prediction and Final Measurement Process Optimization by Neural Network

Authors: Hussam Elias, Ninovic Perez, Holger Hirsch

Abstract:

The completion of the EMC regulations worldwide is growing steadily as the usage of electronics in our daily lives is increasing more than ever. In this paper, we present a method to perform the final phase of Electromagnetic Compatibility (EMC) measurement and to reduce the required test time according to the norm EN 55032 by using a developed tool and the Conventional Neural Network (CNN). The neural network was trained using real EMC measurements which were performed in the Semi Anechoic Chamber (SAC) by CETECOM GmbH in Essen Germany. To implement our proposed method, we wrote software to perform the radiated electromagnetic interference (EMI) measurements and use the CNN to predict and determine the position of the turntable that meet the maximum radiation value.

Keywords: Conventional neural network, electromagnetic compatibility measurement, mean absolute error, position error.

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2658 Starting Characteristic Analysis of LSPM for Pumping System Considering Demagnetization

Authors: Subrato Saha, Yun-Hyun Cho

Abstract:

This paper presents the design process of a high performance 3-phase 3.7 kW 2-pole line start permanent magnet synchronous motor for pumping system. A method was proposed to study the starting torque characteristics considering line start with high inertia load. A d-q model including cage was built to study the synchronization capability. Time-stepping finite element method analysis was utilized to accurately predict the dynamic and transient performance, efficiency, starting current, speed curve and etc. Considering the load torque of pumps during starting stage, the rotor bar was designed with minimum demagnetization of permanent magnet caused by huge starting current.

Keywords: LSPM, starting analysis, demagnetization, FEA, pumping system.

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2657 Micropower Fuzzy Linguistic-Hedges Circuit in Current-Mode Approach

Authors: E. Farshidi

Abstract:

In this paper, based on a novel synthesis, a set of new simplified circuit design to implement the linguistic-hedge operations for adjusting the fuzzy membership function set is presented. The circuits work in current-mode and employ floating-gate MOS (FGMOS) transistors that operate in weak inversion region. Compared to the other proposed circuits, these circuits feature severe reduction of the elements number, low supply voltage (0.7V), low power consumption (<200nW), immunity from body effect and wide input dynamic range (>60dB). In this paper, a set of fuzzy linguistic hedge circuits, including absolutely, very, much more, more, plus minus, more or less and slightly, has been implemented in 0.18 mm CMOS process. Simulation results by Hspice confirm the validity of the proposed design technique and show high performance of the circuits.

Keywords: Current-mode, Linguistic-Hedge, Fuzzy Logic, lowpower

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2656 Stepwise Refinement in Executable-UML for Embedded System Design: A Preliminary Study

Authors: Nurul Azma Zakaria, Masahiro Kimura, Noriko Matsumoto, Norihiko Yoshida

Abstract:

The fast growth in complexity coupled with requests for shorter development periods for embedded systems are bringing demands towards a more effective, i.e. higher-abstract, design process for hardaware/software integrated design. In Software Engineering area, Model Driven Architecture (MDA) and Executable UML (xUML) has been accepted to bring further improvement in software design. This paper constructs MDA and xUML stepwise transformations from an abstract specification model to a more concrete implementation model using the refactoring technique for hardaware/software integrated design. This approach provides clear and structured models which enables quick exploration and synthesis, and early stage verification.

Keywords: Hardware/software integrated design, model driven architecture, executable UML, refactoring.

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2655 Predicting Groundwater Areas Using Data Mining Techniques: Groundwater in Jordan as Case Study

Authors: Faisal Aburub, Wael Hadi

Abstract:

Data mining is the process of extracting useful or hidden information from a large database. Extracted information can be used to discover relationships among features, where data objects are grouped according to logical relationships; or to predict unseen objects to one of the predefined groups. In this paper, we aim to investigate four well-known data mining algorithms in order to predict groundwater areas in Jordan. These algorithms are Support Vector Machines (SVMs), Naïve Bayes (NB), K-Nearest Neighbor (kNN) and Classification Based on Association Rule (CBA). The experimental results indicate that the SVMs algorithm outperformed other algorithms in terms of classification accuracy, precision and F1 evaluation measures using the datasets of groundwater areas that were collected from Jordanian Ministry of Water and Irrigation.

Keywords: Classification, data mining, evaluation measures, groundwater.

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2654 Stability Analysis of a Low Power Wind Turbine for the Simultaneous Generation of Energy through Two Electric Generators

Authors: Daniel Icaza, Federico Córdova, Chiristian Castro, Fernando Icaza, Juan Portoviejo

Abstract:

In this article, the mathematical model is presented, and simulations were carried out using specialized software such as MATLAB before the construction of a 900-W wind turbine. The present study was conducted with the intention of taking advantage of the rotation of the blades of the wind generator after going through a process of amplification of speed by means of a system of gears to finally mechanically couple two electric generators of similar characteristics. This coupling allows generating a maximum voltage of 6 V in DC for each generator and putting in series the 12 V DC is achieved, which is later stored in batteries and used when the user requires it. Laboratory tests were made to verify the level of power generation produced based on the wind speed at the entrance of the blades.

Keywords: Smart grids, wind turbine, modeling, renewable energy, robust control.

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2653 Review and Experiments on SDMSCue

Authors: Ashraf Anwar

Abstract:

In this work, I present a review on Sparse Distributed Memory for Small Cues (SDMSCue), a variant of Sparse Distributed Memory (SDM) that is capable of handling small cues. I then conduct and show some cognitive experiments on SDMSCue to test its cognitive soundness compared to SDM. Small cues refer to input cues that are presented to memory for reading associations; but have many missing parts or fields from them. The original SDM failed to handle such a problem. SDMSCue handles and overcomes this pitfall. The main idea in SDMSCue; is the repeated projection of the semantic space on smaller subspaces; that are selected based on the input cue length and pattern. This process allows for Read/Write operations using an input cue that is missing a large portion. SDMSCue is augmented with the use of genetic algorithms for memory allocation and initialization. I claim that SDM functionality is a subset of SDMSCue functionality.

Keywords: Artificial intelligence, recall, recognition, SDM, SDMSCue.

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2652 Design of Moving Sliding Surfaces in A Variable Structure Plant and Chattering Phenomena

Authors: T.C. Manjunath

Abstract:

This paper deals with the design of a moving sliding surface in a variable structure plant for a second order system. The chattering phenomena is also dealt with during the switching process for an unstable sliding surface condition. The simulation examples considered in this paper shows the effectiveness of the sliding mode control method used for the design of the moving sliding surfaces. A simulink model of the continuous system was also developed in MATLAB-SIMULINK for the design and hence demonstrated. The phase portraits and the state plots shows the demonstration of the powerful control technique which can be applied for second order systems.

Keywords: Sliding mode control, VSC, Reaching phase, Sliding phase, Moving surfaces, Chattering, Trajectories.

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2651 Categorical Data Modeling: Logistic Regression Software

Authors: Abdellatif Tchantchane

Abstract:

A Matlab based software for logistic regression is developed to enhance the process of teaching quantitative topics and assist researchers with analyzing wide area of applications where categorical data is involved. The software offers an option of performing stepwise logistic regression to select the most significant predictors. The software includes a feature to detect influential observations in data, and investigates the effect of dropping or misclassifying an observation on a predictor variable. The input data may consist either as a set of individual responses (yes/no) with the predictor variables or as grouped records summarizing various categories for each unique set of predictor variables' values. Graphical displays are used to output various statistical results and to assess the goodness of fit of the logistic regression model. The software recognizes possible convergence constraints when present in data, and the user is notified accordingly.

Keywords: Logistic regression, Matlab, Categorical data, Influential observation.

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2650 A Decision Support Model for Bank Branch Location Selection

Authors: Nihan Cinar

Abstract:

Location selection is one of the most important decision making process which requires to consider several criteria based on the mission and the strategy. This study-s object is to provide a decision support model in order to help the bank selecting the most appropriate location for a bank-s branch considering a case study in Turkey. The object of the bank is to select the most appropriate city for opening a branch among six alternatives in the South-Eastern of Turkey. The model in this study was consisted of five main criteria which are Demographic, Socio-Economic, Sectoral Employment, Banking and Trade Potential and twenty one subcriteria which represent the bank-s mission and strategy. Because of the multi-criteria structure of the problem and the fuzziness in the comparisons of the criteria, fuzzy AHP is used and for the ranking of the alternatives, TOPSIS method is used.

Keywords: MCDM, bank branch location, fuzzy AHP, TOPSIS.

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2649 The Efficacy of Technology in Enhancing the Development and Learning of Children (0 – 5 Years)

Authors: Adesina, Olusola Joseph

Abstract:

The use of Technological tools in the classroom setting has drawn the interest of researchers all over the world in the recent time. Technology has been identified in the recent time as potentials tools to aid learning especially during early childhood stage. The main objective of this is to assist the upcoming younger generations to acquire necessary skills for cognitive development which later enhances effective teaching learning process. The integration of Technology in early childhood requires a careful selection of devices that will both assist the children and the teachers or care givers. This paper therefore, examines some selected literature evidences and highlighted the efficacy of various technologies tools in enhancing the development and learning of children (0 – 5 years). Conclusion and recommendations were also drawn in this paper. 

Keywords: Development, Efficacy, Learning, Technological Device.

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2648 Utilizing Biological Models to Determine the Recruitment of the Irish Republican Army

Authors: Erika Ann Schaub, Christian J Darken

Abstract:

Sociological models (e.g., social network analysis, small-group dynamic and gang models) have historically been used to predict the behavior of terrorist groups. However, they may not be the most appropriate method for understanding the behavior of terrorist organizations because the models were not initially intended to incorporate violent behavior of its subjects. Rather, models that incorporate life and death competition between subjects, i.e., models utilized by scientists to examine the behavior of wildlife populations, may provide a more accurate analysis. This paper suggests the use of biological models to attain a more robust method for understanding the behavior of terrorist organizations as compared to traditional methods. This study also describes how a biological population model incorporating predator-prey behavior factors can predict terrorist organizational recruitment behavior for the purpose of understanding the factors that govern the growth and decline of terrorist organizations. The Lotka-Volterra, a biological model that is based on a predator-prey relationship, is applied to a highly suggestive case study, that of the Irish Republican Army. This case study illuminates how a biological model can be utilized to understand the actions of a terrorist organization.

Keywords: Biological Models, Lotka-Volterra Predator-Prey Model, Terrorist Organizational Behavior, Terrorist Recruitment.

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2647 Out-of-Plane Bending Properties of Out-of-Autoclave Thermosetting Prepregs during Forming Processes

Authors: Hassan A. Alshahrani, Mehdi H. Hojjati

Abstract:

In order to predict and model wrinkling which is caused by out of plane deformation due to compressive loading in the plane of the material during composite prepregs forming, it is necessary to quantitatively understand the relative magnitude of the bending stiffness. This study aims to examine the bending properties of out-of-autoclave (OOA) thermosetting prepreg under vertical cantilever test condition. A direct method for characterizing the bending behavior of composite prepregs was developed. The results from direct measurement were compared with results derived from an image-processing procedure that analyses the captured image during the vertical bending test. A numerical simulation was performed using ABAQUS to confirm the bending stiffness value.

Keywords: Bending stiffness, out of autoclave prepreg, forming process, numerical simulation.

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2646 An Experimental Method for Measuring Clamping Force in Bolted Connections and Effect of Bolt Threads Lubrication on Its Value

Authors: E. Hemmati Vand, R. H. Oskouei, T. N. Chakherlou

Abstract:

In this paper, the details of an experimental method to measure the clamping force value at bolted connections due to application of wrenching torque to tighten the nut have been presented. A simplified bolted joint including a holed plate with a single bolt was considered to carry out the experiments. This method was designed based on Hooke-s law by measuring compressive axial strain of a steel bush placed between the nut and the plate. In the experimental procedure, the values of clamping force were calculated for seven different levels of applied torque, and this process was repeated three times for each level of the torque. Moreover, the effect of lubrication of threads on the clamping value was studied using the same method. In both conditions (dry and lubricated threads), relation between the torque and the clamping force have been displayed in graphs.

Keywords: Clamping force, Bolted joints, Experimental method, Lubrication.

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2645 Embedded Systems Energy Consumption Analysis Through Co-modelling and Simulation

Authors: José Antonio Esparza Isasa, Finn Overgaard Hansen, Peter Gorm Larsen

Abstract:

This paper presents a new methodology to study power and energy consumption in mechatronic systems early in the development process. This new approach makes use of two modeling languages to represent and simulate embedded control software and electromechanical subsystems in the discrete event and continuous time domain respectively within a single co-model. This co-model enables an accurate representation of power and energy consumption and facilitates the analysis and development of both software and electro-mechanical subsystems in parallel. This makes the engineers aware of energy-wise implications of different design alternatives and enables early trade-off analysis from the beginning of the analysis and design activities.

Keywords: Energy consumption, embedded systems, modeldriven engineering, power awareness.

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2644 The Role of Food Labeling on Consumers’ Buying Decision: Georgian Case

Authors: Nugzar Todua

Abstract:

The paper studies the role of food labeling in order to promote healthy eating issue in Georgia. The main focus of the research is directed to consumer attitudes regarding food labeling. The methodology of the paper is based on the focus group work, as well as online and face to face surveys. The data analysis has been provided through ANOVA. The study proves that the impact of variables such as the interest, awareness, reliability, assurance and satisfaction of consumers' on buying decision, is statistically important. The study reveals that consumers’ perception regarding to food labeling is positive, but their level of knowledge and ability is rather low. It is urgent to strengthen marketing promotions strategies in the process of implementations of food security policy in Georgia.

Keywords: Food labeling, buying decision, Georgian consumers, marketing research.

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2643 Remarks Regarding Queuing Model and Packet Loss Probability for the Traffic with Self-Similar Characteristics

Authors: Mihails Kulikovs, Ernests Petersons

Abstract:

Network management techniques have long been of interest to the networking research community. The queue size plays a critical role for the network performance. The adequate size of the queue maintains Quality of Service (QoS) requirements within limited network capacity for as many users as possible. The appropriate estimation of the queuing model parameters is crucial for both initial size estimation and during the process of resource allocation. The accurate resource allocation model for the management system increases the network utilization. The present paper demonstrates the results of empirical observation of memory allocation for packet-based services.

Keywords: Queuing System, Packet Loss Probability, Measurement-Based Admission Control (MBAC), Performanceevaluation, Quality of Service (QoS).

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2642 Structural Monitoring and Control During Support System Replacement of a Historical Gate

Authors: Ahmet Turer

Abstract:

Middle-gate is located in Hasankeyf, Batman dating back to 1800 BC and is one of the important historical structures in Turkey. The ancient structure has suffered major structural cracks due to aging as well as lateral pressure of a cracked rock which is predicted to be about 100 tons. The existing support system was found to be inadequate to support the load especially after a recent rock fall in the close vicinity. Concerns were increased since the existing support system that is integral with a damaged and cracked gate wall needed to be replaced by a new support system. The replacement process must be carefully monitored by crackmeters and control mechanisms should be integrated to prevent cracks to expand while the same crack width needs to be maintained after the operation. The control system and actions taken during the intervention are explained in this paper.

Keywords: structural control, crack width, replacement, support

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2641 Optical Characterization of a Microwave Plasma Torch for Hydrogen Production

Authors: Babajide O. Ogungbesan, Rajneesh Kumar, Mohamed Sassi

Abstract:

Hydrogen sulfide (H2S) is a very toxic gas that is produced in very large quantities in the oil and gas industry. It cannot be flared to the atmosphere and Claus process based gas plants are used to recover the sulfur and convert the hydrogen to water. In this paper, we present optical characterization of an atmospheric pressure microwave plasma torch for H2S dissociation into hydrogen and sulfur. The torch is operated at 2.45 GHz with power up to 2 kW. Three different gases can simultaneously be injected in the plasma torch. Visual imaging and optical emission spectroscopy are used to characterize the plasma for varying gas flow rates and microwave power. The plasma length, emission spectra and temperature are presented. The obtained experimental results validate our earlier published simulation results of plasma torch.

Keywords: Atmospheric pressure microwave plasma, gas dissociation, optical emission spectroscopy.

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2640 Understanding the Experience of the Visually Impaired towards a Multi-Sensorial Architectural Design

Authors: Sarah M. Oteifa, Lobna A. Sherif, Yasser M. Mostafa

Abstract:

Visually impaired people, in their daily lives, face struggles and spatial barriers because the built environment is often designed with an extreme focus on the visual element, causing what is called architectural visual bias or ocularcentrism. The aim of the study is to holistically understand the world of the visually impaired as an attempt to extract the qualities of space that accommodate their needs, and to show the importance of multi-sensory, holistic designs for the blind. Within the framework of existential phenomenology, common themes are reached through "intersubjectivity": experience descriptions by blind people and blind architects, observation of how blind children learn to perceive their surrounding environment, and a personal lived blind-folded experience are analyzed. The extracted themes show how visually impaired people filter out and prioritize tactile (active, passive and dynamic touch), acoustic and olfactory spatial qualities respectively, and how this happened during the personal lived blind folded experience. The themes clarify that haptic and aural inclusive designs are essential to create environments suitable for the visually impaired to empower them towards an independent, safe and efficient life.

Keywords: Visually impaired, architecture, multi-sensory design, architectural ocularcentrism.

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2639 Internationalization and Multilingualism in Brazil: Possibilities of Content and Language Integrated Learning and Intercomprehension Approaches

Authors: Kyria Rebeca Finardi

Abstract:

The study discusses the role of foreign languages in general and of English in particular in the process of internationalization of higher education (IHE), defined as the intentional integration of an international, intercultural or global dimension in the purpose, function or offer of higher education. The study is bibliographical and offers a brief outline of the current political, economic and educational scenarios in Brazil, before discussing some possibilities and challenges for the development of multilingualism and IHE there. The theoretical background includes a review of Brazilian language and internationalization policies. The review and discussion concludes that the use of the Content and Language Integrated Learning (CLIL) approach and the Intercomprehension approach to foreign language teaching/learning are relevant alternatives to foster multilingualism in that context.

Keywords: Brazil, higher education, internationalization, multilingualism.

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2638 Recent Accounting Standard Setting Changes for Consolidated Financial Statements

Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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